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Publications

Advisories

Announces ATCC inspections of licensed and permitted entities to ensure compliance with Maryland laws and regulations, starting January 22, 2024.

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Clarifies the process for changing wine and distilled spirits distributors in Maryland, requiring notification to the Office of the Executive Director and compliance with specific regulations.

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Discusses legal limitations on cannabis product sales in Maryland, emphasizing the importance of holding a Maryland Cannabis Administration license to sell intoxicating cannabis/THC products.

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Provides updated contact information for ATCC, noting its regulatory role in alcohol, tobacco, and cannabis industries in Maryland.

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Highlights the Cannabis Reform Act, restricting the sale of intoxicating cannabis products to Maryland Cannabis Administration license holders only, effective July 1, 2023.

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Advisory informs alcohol and tobacco licensees about updates on fee payments, forms, and new contact details for the Maryland Alcohol, Tobacco, and Cannabis Commission .

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Compliance Bulletins

Alcohol

Outlines reporting requirements for Maryland manufacturers delivering or shipping beer/liquor directly to consumers. First report due December 1, 2023.

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Provides instructions for Maryland manufacturers’ second report on direct-to-consumer alcohol sales, covering deliveries from November 2023 to April 2024.

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Announces a new direct-to-consumer delivery permit for Maryland manufacturers starting July 1, 2024, replacing current shipping privileges.

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Tobacco

Updates reporting rules for cigarette wholesalers, effective October 1, 2023, emphasizing accurate submissions and compliance with Maryland Tobacco Directory.

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Clarifies referral requirements for administrative actions against retailers selling tobacco to those under 21, outlining necessary reporting procedures.

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Attachments

Examples of intoxicating hemp products available in Maryland as of March 2023, with details on retailer compliance.

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Publication Archives

bulletin archives

Alcohol Bulletins

Number
Title
AB-1
Mail Order Alcohol
AB-2
Beer Keg Registration
AB-3
(obsolete)
AB-4
(obsolete)
AB-5
(obsolete)
AB-6
(obsolete)
AB-7
Credit for Breakage and Distressed Product
AB-8
Non-Beverage Alcohol Order Forms
AB-9
Alcohol Beverages Trade Practices
AB-10
Revised Regulation
AB-11
Revised Regulation
AB-12
Alcoholic Beverages Trade Practices Violations
AB-13
Sales and Discounts to County Dispensaries
AB-14
Revised Wine and Liquor Price Filing Forms
AB-15
Mail Order Alcohol - Recent Violations
AB-16
Alcoholic Beverages Wholesalers and Nonresident Dealers Violations
AB-17
Trade Practices - Revised Promotional Activities Form
AB-18
Solicitor Permit Requirement - Expanded to Malt Beverage (beer) Products
AB-19
Beer Keg Registration Forms - Fees Discontinued
AB-20
Statewide Caterer's License - New Requirement
AB-21
(obsolete)
AB-22
Beer Depletion Allowances - New Law and Requirement
AB-23
(obsolete)
AB-24
New Reporting Requirements and Forms
AB-25
Monthly Reports
AB-26
Interstate Shipment of Alcoholic Beverages
AB-27
2000 Legislation Affecting Alcoholic Beverages
AB-28
(obsolete)
AB-29
New Beer Franchise System - Reporting Requirements
AB-30
Credit Control - Reporting and Notification Requirements
AB-31
Personalized Advertising Signs
AB-32
Providing Alcoholic Beverages to Limousine Clients
AB-33
(obsolete)
AB-34
Invoicing of Alcoholic Beverages to Maryland Wholesalers
AB-35
Maryland Wine and Distilled Spirits Wholesalers
AB-36
(obsolete)
AB-37
Recurring Issues - Advertising Signs and Restricted Labels
AB-38
(obsolete)
AB-39
Revisions Regarding Authorized Containers in Carton Configurations
AB-40
(obsolete)
AB-41
Revised Catered Event Certificate and Notice
AB-42
Amended Trade Practice Regulations
AB-43
Alcohol Awareness Programs
AB-44
Alcoholic Beverage Price Filing - Retailers
AB-45
Alcoholic Beverage Price Filing Regulation - Wholesalers
AB-46
Price Filings - With Turn Around Documents
AB-47
Price Filings - Without Turn Around Documents
AB-48
(obsolete)
AB-49
New Class 6 Limited Wine Wholesale License and Nonresident Winery Permit
AB-50
Revised Trade Practice Regulations
AB-51
New Regulation COMAR 03.02.01.19 - Alcohol Awareness Program and Training
AB-52
(obsolete)
AB-53
House Bill 614 - Direct Sales to Montgomery County Retailers
AB-54
Container in Carton and Packaging Configurations
AB-55
Price Filings and Quantity Discounts
AB-56
Price Filings and Quantity Discounts - Appeal
AB-57
New Legislation - Special Brewery Promotional Event Permit
AB-58
Alcoholic Beverage Trade Practice Regulations
AB-59
Alcoholic Beverage Trade Practice Regulations
AB-60
New Reporting Requirements and Forms
AB-61
Resident Dealer Permit
AB-62
Price Posting and Quantity Discounts - Wine and Distilled Spirits
AB-63
Farmer's Market Permit
AB-64
Direct Wine Shippers-Pomace Brandy
AB-65
Maryland Brewery Tax Return - Contracted Beer
AB-66
Current Trade Practice Issues and Updates
AB-67
Sales and Discounts to Montgomery County DLC
AB-68
Temporary Public Transportation Permit and VID
AB-69
Change of Distributorship Appointments
AB-70
State-Licensed Manufacturers of Alcohol may now apply to for Emergency Authorization to ship Direct-To-Consumers in Maryland
.

Tobacco Bulletins

Number
Title
TT-1
Cigarette Law Changes Effective October 1, 1994
TT-2
New Tax Return Reporting Requirements (obsolete)
TT-3
Service Charges
TT-4
Alternative Markups - Wholesaler's Cost of Doing Business (obsolete)
TT-5
Submission of Monthly Report Forms (obsolete)
TT-6
Labeling of Cigarette Vending Machines (obsolete)
TT-7
Cigarette Vending Machines - Age Warning Labels (obsolete)
TT-8
Alternative Markups - Wholesaler's Cost of Doing Business (obsolete)
TT-9
Alternative Markups - Wholesaler's Cost of Doing Business June 1, 1996 (obsolete)
TT-10
Change in Formula - Maryland Cigarette Sales Tax Below Cost
TT-11
Alternate Markups - Wholesaler's Cost of Doing Business May 28, 1997 (obsolete)
TT-12
Alternate Markups - Wholesaler's Cost of Doing Business (obsolete)
TT-13
Violations -- August 1 - December 31, 1998
TT-14
Cigarette Tax Increase (obsolete)
TT-15
Cigarette Tax Increase (obsolete)
TT-16
Cigarette Tax Increase (obsolete)
TT-17
Alternative Markups (obsolete)
TT-18
Labeling of Cigarette Vending Machines
TT-19
Cigarette Vending Machines - Age Warning Labels
TT-20
Cigarette "Primary Source" Legislation
TT-21
Cigarette Tax Stamps and Confiscated Cigarettes
TT-22
New Tax Return Reporting Requirements
TT-23
New Tax on Other Tobacco Products - Effective July 1, 2000
TT-24
Alternate Markups - Wholesaler's Cost of Doing Business (obsolete)
TT-25
2000 Legislation Affecting Cigarette Sales and Distribution
TT-26
Violations - January 1, 1999 - June 30, 2000
TT-27
Alternate Markups - Wholesaler's Cost of Doing Business (obsolete)
TT-28
Reporting Requirements - Cigarette Master Settlement Agreement
TT-29
Alternate Markups - Wholesaler's Cost of Doing Business (obsolete)
TT-30
Cigarette Purchases from Unlicensed Persons
TT-31
Alternate Markups - Wholesaler's Cost of Doing Business
TT-32
Violations - July 1, 2000 - December 31, 2001
TT-33
Proof or Evidence of Tax Payment
TT-34
Cigarette Tax Increase
TT-35
Cigarette Tax Increase - Floor Tax
TT-36
Cigarette Tax Increase
TT-37
Tobacco Violations 2002
TT-38
New Reporting and Compliance Requirements
TT-39
Violations January 2003 - December 2003
TT-40
Cigarette Price Calculators
TT-41
Revised OTP Tax Return and New Schedule
TT-42
Revised OTP Tax Return and New Schedule
TT-43
Cigarette Sales Below Cost - Alternate Minimum Price (obsolete)
TT-44
Other Tobacco Products Pricing Survey (obsolete)
TT-45
Revised Wholesaler's Quarterly Report of Sales
TT-46
Violations - January 1, 2005 through December 31, 2005
TT-47
Tax on Other Tobacco Products
TT-48
Other Tobacco Products Pricing Survey (obsolete)
TT-49
Cigarette Sales Below Cost - Alternate Minimum Price (obsolete)
TT-50
Cigarette Sales Below Cost - Alternate Minimum Price
TT-51
Other Tobacco Products Pricing Survey
TT-52
Fire Safe Cigarette Requirement - House Bill 785
TT-53
Cigarette Tax Increase - Wholesaler, Sub-Wholesaler, Vending Machine Operators and Retailers
TT-54
Cigarette Tax Increase - Manufacturers
TT-55
OTP - Tax Rate Change for Retailers and Consumers
TT-56
New Tax Forms
TT-57
Fire Safe Cigarettes-Certification to the Comptroller
TT-58
Cigarette Sales Below Cost - Alternate Minimum Price
TT-59
Fire Safe Cigarettes
TT-60
Other Tobacco Products Pricing Survey
TT-61
Tobacco Stamp Order Procedures
TT-62
Cigarette Below Sales Cost - Minimum Alternate Price
TT-63
Federal Tobacco Floor Tax
TT-64
Cigarette Manufacturer - New Definition
TT-65
Wholesaler's Tobacco Product Manufacturer Report - Change in Reporting Requirements
TT-66
MSAI Data - Wholesaler's Tobacco Product Manufacturer Report
TT-67
Cigarette Sales Below Cost - Alternate Minimum Price
TT-68
Other Tobacco Products Licenses - Retailers - House Bill 88
TT-69
Other Tobacco Products Manufacturers and Wholesalers - House Bill 88
TT-70
Prevent All Cigarette Trafficking Act of 2009 ("PACT Act")
TT-71
Cigarette-Making Machines in Retail Establishments
TT-72
Cigarette Sales Below Cost - Alternate Minimum Price
TT-73
OTP Tax Increase - Floor Tax
TT-74
Cigarette Sales Below Cost Act - Alternate Minimum Price
TT-75
"Premium Cigars" do not have Filters, Tips or Nontobacco Mouthpieces
TT-76
Electronic Smoking Devices (ESD) Manufacturers
TT-77
Electronic Smoking Devices (ESDs) Cease Sales and Marketing on Select Products
TT-78
Cigarette and OTP Tax Increase and Floor Tax; and Electronic Smoking Devices (ESD) Sales Tax
TCB – 24-001
Special Advisory for Compliance With New State Law That Requires Cigarette Wholesalers to Submit Complete And Accurate Information on Cigarette and Roll Your Own Cigarette Tobacco Sales
TCB – 24-002
Referral Requirements for Local Health and Police Departments That Seek to Pursue Administrative Action Against Tobacco Licensees for Tobacco Sales to Individuals Under 21

Administrative Releases Archives

Alcohol Administrative Releases

Number
Title
AB-1
Restrictions on Importation of Alcoholic Beverages
AB-2
Destruction of Distressed Product
AB-3
Rental of Refrigerated Trucks to Retail Licensees
AB-4
(obsolete)
AB-5
Wholesaler to Retailer Credit Sales of Beer Products (Worcester County)
AB-6
Deliveries of Wine and Distilled Spirits to Retailers (obsolete)
AB-7
Alcoholic Beverages Trade Practices - Questions and Answers
AB-8
Relationship of Solicitors to Retail Licensees and Consumers
AB-9
Returned Goods (obsolete)
AB-10
Beer Discounts and Depletion Allowances (obsolete)
AB-11
Private Labels and Limited Availability Products
AB-12
Samples of Alcoholic Beverages
AB-13
"Private Label" Beer
AB-14
Trade Practices - Radio Station Promotions
AB-15
Catering Activities in Montgomery County, Maryland
AB-16
Alcoholic Beverage Coupons
AB-17
Returned Goods
AB-18
Beer Discounts and Depletion Allowances
AB-19
Personalized Advertising Signs
AB-20
Advertising and Promotional Contracts Related to Retail License Premises
AB-21
Direct Wine Seller's Permit - Procedures and Responsibilities (obsolete)
AB-22
Retail License Requirements and Restrictions
AB-23
Direct Wine Seller's Permit - Procedures and Responsibilities (obsolete)
AB-24
Wholesalers of Malt Beverage Products
AB-25
Regulation 03.02.01.04 - Credit Control
AB-26
Statewide Caterer's License (SCAT License)
AB-27
Requiring Remittance of Alcoholic Beverages Taxes in Excess of $10,000 by Immediately Available Funds.
AB-28
Beer Packaging Containing Multiple Container Sizes
AB-29
Discriminatory Pricing of Alcoholic Beverages
AB-30
Alcohol Awareness Training
AB-31
2005 Legislative Session - Pomace Brandy
AB-32
U.S. Supreme Court Decision on Direct Shipping of Wine
AB-33
Limited Winery License Authority (obsolete)
AB-34
Limited Winery License Authority (obsolete)
AB-35
Samples of Alcoholic Beverages - Retail Licensees
AB-36
Price Filings - Class "A" Amended Schedules for Wines and Distilled Spirits
AB-37
Keg Beer Deposits
AB-38
Worcester County Beer Credit Control
AB-39
Shelf Management and Stocking of Alcoholic Beverages
AB-40
Sale of Wine to Persons Attending Scheduled Promotional Events or Other Organized Activities at the Licensed Premise
AB-41
Price Postings and Volume Discounts
AB-42
Direct Wine Shipper's Permit

Tobacco Administrative Releases

Number
Title
TT-1
Cigarette Sales Below Cost Act - Meeting "Cash and Carry" Competition
TT-2
Cigarette Tax Securities
TT-3
Requirements for Renewal of License
TT-4
Promotional Allowances and Cigarette "Buydowns"
TT-5
Cigarette Sales Below Cost Act - Minimum Price Markups/Internet Price Calculator
TT-6
Maryland Cigarette Sales Below Cost Act Minimum Price Calculation
TT-7
Requiring Remittance of Tobacco Taxes in Excess of $10,000 by Immediately Available Funds.
TT-8
Cigarette Tax Assessments
TT-9
Clove Cigarettes
TT-10
Registration Requirement for Certain Retailers of Other Tobacco Products
TT-11
Retail Cigarette License Renewals
TT-12
Fire Safety Performance Standard for Cigarettes
TT-13
Other Tobacco Products (OTP) Retailers Frequently Asked Questions

Annual Reports

The Alcohol, Tobacco, and Cannabis Commission (ATCC) in Maryland regulates the manufacture, sale, and distribution of alcoholic beverages, tobacco, and cannabis. For detailed Alcohol Tax Reports, including data on state tax collections and industry financials, please visit Comptroller of Maryland for Alcohol and Tobacco Reports.

Pursuant to §1- 316 of the Alcoholic Beverages Article of the Annotated Code of Maryland, this report furnishes general information and data about the administration and collection of tax revenue, licensing and regulation, and other-related items, including consumption and local alcoholic beverage statistics.

Year
Report Link
FY2023
Alcohol and Tobacco Tax Annual Report
FY2022
Alcohol and Tobacco Tax Annual Report
FY2021
Alcohol and Tobacco Tax Annual Report
FY2020
Alcohol and Tobacco Tax Annual Report
FY2019
Alcohol and Tobacco Tax Annual Report
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